PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PERUSAHAAN PENGALENGAN IKAN TUNA PT. SAMUDRA MANDIRI SENTOSA BITUNG

Going Concern : Jurnal Riset Akuntansi

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Title PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PERUSAHAAN PENGALENGAN IKAN TUNA PT. SAMUDRA MANDIRI SENTOSA BITUNG
 
Creator Anis, Valencia Matthew
Sabijono, Harijanto
Walandouw, Stanley Kho
 
Subject environmental management accounting; environmental accounting; environmental cost
 
Description The purpose of this study is to investigate how the application of environmental accounting in terms of managing production waste in fish canning companies PT. Samudra Mandiri Sentosa Bitung. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Samudra Mandiri Sentosa has identified, recognize, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.
 
Publisher Universitas Sam Ratulangi
 
Contributor
 
Date 2020-07-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unsrat.ac.id/index.php/gc/article/view/29007
10.32400/gc.15.3.29007.2020
 
Source GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 15, No 3 (2020); 360-365
2686-4215
1907-9737
 
Language eng
 
Relation https://ejournal.unsrat.ac.id/index.php/gc/article/view/29007/28300
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29007/424
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29007/452
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29007/453
 
Rights Copyright (c) 2020 Valencia Matthew Anis, Harijanto Sabijono, Stanley Kho Walandouw
 

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